{"data":{"id":"us-ms/miss.-code-ann.-27-29-35","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-29-35","heading":"Miss. Code Ann. § 27-29-35","body":"From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (1/2) of the county's share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast. From and after July 1, 2004, the governing authorities of a municipality shall reduce the ad valorem taxes levied by the municipality in an amount equal to one-half (1/2) of the municipality's share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"19631915569b25dc7497fa5963ee5351f7afd0a2145754e4bd966e2424ad8bd2","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-29-33","next":"us-ms/miss.-code-ann.-27-29-5"},"notice":"GroundRules: Original legal text. Not legal advice."}